Introductory provision



According to section 1 of Chapter 3. section 3 and Chapter 4. section 3 of the natural gas Act (2005:403)

to activities related to the transfer of natural gas

(transmission), storage of natural gas

(storage) and operation of a gasification plant

(gasification) economically are reported individually and

separate from other activities. The account shall, in accordance with Chapter 3.

section 4 and Chapter 4. section 4 of the natural gas Act and, in particular, are reviewed by a

Auditor.



This regulation contains detailed rules on such

accounting and auditing. The terms and expressions used in the

the regulation has the same meaning as in the natural gas Act.



Report of transmission, storage and

gasification activity



Annual report



section 2 of The performing transmission, storage or

gasification activity shall establish for each activity a

annual report.



The annual report shall contain



1. a balance sheet for the current financial year and the

from the last financial year,



2. a profit and loss account for the current financial year and the

from the last financial year,



3. Notes,



4. a management report,



5. a summary of the company's financing and

capital investments during the fiscal year, if required by

section 3,



6. information concerning the group contributions to or from the company

who carries out the function of transmission, storage, or

gasification activity, and



7. information on such a recapitalization that affect business.



The annual report shall be drawn up for each financial year and according to

GAAP as practiced by the company.



section 3 of the annual report shall contain a summary of the

transmission, storage or gasification business

financing and equity investments during the fiscal year, if



1. the net value of the assets of the transmission, storage or

gasification activity according to the balance sheets of the two

recent fiscal years exceeds a threshold amount corresponding to

1 000 times the price base amounts according to Chapter 2. 6 and 7 § §

social security code that was in effect during the last month of

each fiscal year,



2. the number of employees in the transmission, storage or

gasification activity during the past two financial years in

average exceeded 200, or



3. transmission, storage or gasification activity

conducted in a limited company and the company's shares or debentures

are admitted to trading on a regulated market in Sweden.

Regulation (2010:1730).



4 §/expires U: 2016-01-01/in notes to the annual report shall be apprised of the

the following information concerning such companies as mentioned in Chapter 1.

paragraph 5 of the annual accounts Act (1999:1554) (associated company):



1. purchase and sale relating to associated companies,



2. income from other securities and receivables

associated companies that comprise the fixed assets,



3. other interest receivable and similar income arising from

associated companies,



4. interest and similar costs related

associated companies,



5. shares in associated companies refers to the short-term

investments, and



6. pledged assets and contingent liabilities on behalf of

associated companies.



4 section/entry into force: 01/01/2016/in notes to the annual report, the following information is disclosed about the associates and jointly controlled entities that the reporting entity is a part owner of: 1. purchase and sale relating to associated companies and jointly controlled entities, 2. income from other securities and receivables relating to associated companies and jointly controlled entities which constitute the fixed assets, 3. other interest receivable and similar income arising from associates and jointly controlled entities ,



4. interest expense and similar charges relating to associated companies and jointly controlled entities, 5. investments in associates and jointly controlled entities relating to short-term investments, and



6. pledged assets and contingent liabilities on behalf of associates and jointly controlled entities.



Expressions, associated companies and jointly controlled entities have the same meaning as in the annual accounts Act (1995:1554).

Regulation (2015:831).



paragraph 5 of the report of the directors shall be apprised of the



1. circumstances that are important for the assessment of the position

and the result of the transmission, storage or

gasification activities, but which are not to be reported in the

income statement or balance sheet, and



2. the events that occurred during the fiscal year or thereafter

If they are of material importance for the company.



section 6, in an annex to the annual report shall be

a special report with the information necessary for the



1. to assess the fairness of rates for transmission and

storage of natural gas;



2. access to a gasification plant, and



3. to be able to compare different transmission, storage, and

gasification operations.



Opening IFRS balance sheet



section 7 of the transmission, storage or

gasification activity and that under this regulation are

required to establish annual report, shall establish a special

Opening IFRS balance sheet



-the first fiscal year for which the obligation to establish

annual report,



-the first fiscal year for which the obligation to keep separate accounts

business lines in accordance with Chapter 3. section 3 or 4. paragraph 3 of the

the natural gas Act (2005:403) arises, and



-in case of change of the volume of activity e.g. in the case of acquisition

or sale.



§ 8 in the opening IFRS balance sheet shall be reported how the assets,

liabilities and shareholders ' equity are included in the transfer, storage,

and gasification activity has been calculated.



The opening IFRS balance sheet shall be drawn up in accordance with generally accepted accounting principles

as practiced by the company. The energy market inspectorate may

announce details relating to the establishment of

Opening IFRS balance sheet.



The opening IFRS balance sheet shall be audited by a public accountant in accordance with section 16 of the

and submitted to the Energy market Inspectorate together with a

audit certificate within seven months after the first

the start of the financial year. Regulation (2007:1325).



Annual report design



§ 9 Transfer of transmission lines and transmission on

distribution lines shall be shown separately in the

the annual report.



section 10 of All income and expenses that are directly attributable

to the transmission, storage or gasification activity

shall be recognised in profit or loss. If such an activity

conducted in conjunction with other activities, the joint

income and expenses are reported after a division between

activities under adequate and documented

fördelningsgrunder in such a way as to give a true and fair view of

transmission, storage or gasification operations.



section 11 of all assets, provisions and liabilities

directly related to the transmission, storage or

gasification activity and equity should be presented in

the balance sheet. If such activities are carried out together with

other activities, assets, provisions and liabilities

and equity common distributed as appropriate

and documented the fördelningsgrunder between business branches

in a way that gives a true and fair picture of the transmission,

storage and gasification operations.



section 12 of the cases generally accepted accounting principles as applied by

limited liability company means other valuation principles in the annual report than

What applies in the official annual report, the

provided about what adjustments made by values as well as cause

to adjustment.



Fixed registry



section 13 A fixed table for transmission, storage or

gasification activity shall be drawn up and kept up-to-date.

The register shall be established in accordance with generally accepted accounting principles as the

applied by public limited liability companies and for each asset, wholly or

partly intended to permanently operated or held in

transmission, storage or gasification business.

Fixed the registry shall contain the



1. the acquisition date,



2. cost of acquisition,



3. amortization, and



4. this year's scheduled and accumulated depreciation according to plan.



Special examination of transmission, storage and

gasification activity



section 14 of The performing transmission, storage or

gasification activity shall, not later than five months after

the end of the leave year report documents to an

Auditor for the audit referred to in Chapter 3. section 4 and Chapter 4.

section 4 of the natural gas Act (2005:403).



section 15, An auditor who audits the accounts of the transmission,

storage or gasification activities referred to in Chapter 3. paragraph 4 and 4

Cape. section 4 of the natural gas Act (2005:403) should be authorized or

approved. If the activities are carried out in conjunction with other

activities and the overall operations according to the rules

that applies to the Association shape to be audited by at least one

certified public accountant, the accountant who review

transmission, storage or gasification activity be

authorized.



The energy market inspectorate may, in the particular case give dispensation

from the first paragraph, if not the activities under other

legislation is required to be authorised or approved

Auditor. Regulation (2007:1325).



section 16 of the certificate referred to in Chapter 3. paragraph 4, second subparagraph, and Chapter 4.

4 section natural gas Act (2005:403) shall be submitted to

The energy market Inspectorate. The certificate shall specify whether the auditor

the annual report prepared in accordance with applicable regulations and in

accordance with generally accepted accounting principles as applicable by

joint-stock company. Since the auditor completed its review should the auditor


take out a reference to the certificate in the annual report.



The auditor's review does not include the special report

pursuant to article 2 of the second paragraph shall be attached to the annual report.



When an opening IFRS balance sheet is drawn up to the accountant in

the certificate indicate, in particular, if the calculation of the input values occurred

According to GAAP as practiced by the company.

Regulation (2007:1325).



Submission of annual report documents, etc.



17 § certified true copy of the annual report and Auditor's certificate shall

have been received by the Energy market Inspectorate within seven months

After the end of the financial year.



The annual report shall be signed by all the competent

Deputy to the undertaking performing transmission,

storage or gasification activities, with an indication of the day

for signature. Regulation (2007:1325).



Appropriations



section 18 of the Energy market Inspectorate shall notify the closer

regulations on



1. how own and leased fixed assets should be specified,



2. supplementary notes on the allocation policies,

transfer pricing and the methods of separation of

maintenance and investment,



3. establishment of key performance indicators for the measurement of yield and financial

dimensions,



4. presentation of the income statement and the balance sheet and



5. the information to be included in the special report to be

Please find attached the annual report, including financial information,

information on security of supply, cable length, human resources

and data otherwise needed to assess

fairness in tariffs for the transmission and storage of natural gas;

for access to a gasification plant and to

assess the different transmission, storage, and

gasification operations. Regulation (2007:1325).



Appeal



section 19 of the energy market Inspectorate's decision under this regulation

may not be appealed. Regulation (2007:1325).